Supreme Court of India

Krishnaswamy S. Pd. and Anr. v. Union of India and Ors.

Neutral citation
Bench Arijit Pasayat J.
Decided 21 February 2006

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

2 Supreme Court benches have cited this judgment.

From the headnote

Income Tax Act, 1961--Section 269UD-Pre-emptive purchase of .. immovable property-Requirement of opportunity of hearing to intending c purchaser and intending seller read into Section 269UD by this Court in . . Gautam 's case-Applicability of-Held: Not applicable to transuctions which have become final or transactions where the department has already auctioned the acquired property-./n the instant case, only the intending purchaser had challenged the order of pre-emptive purchase-No relief can be granted to him as the acquired property had already been sold by public auction before the…

Where later benches applied it

Of those, 2 relied on

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